Article 39a, no headache.
From your phone.
How Article 39a of the Greek VAT Code (Law 2859/2000) actually works: who's eligible, how the one-time password (OTP) is issued, how to buy fixed assets without VAT, and how Amevo cuts out the busywork.
In beta. Publicly available very soon.
What is Article 39a?
Article 39a of the Greek VAT Code (Law 2859/2000) provides for VAT suspension on certain categories of B2B purchases of goods and services. In plain terms: the buyer purchases without paying VAT to the supplier; the VAT is self-accounted. The most common use case: buying fixed assets without VAT by eligible businesses.
Who is eligible for Article 39a codes?
Eligible parties are businesses that meet AADE's criteria and have registered with the relevant services. For exact terms and eligible categories of goods/services, see the official AADE website and the page of the Article 39a Service.
How does the one-time password (OTP) work?
Every Article 39a transaction requires an Article 39a OTP, a one-time digital code issued by the AADE service per transaction. The five-step flow:
- The seller identifies the buyer and their representative.
- The transaction needs an OTP from the AADE service.
- The buyer generates the code in an app and shares it with the seller.
- The seller adds the OTP to the invoice along with the VAT-suspension flag.
- The seller submits the invoice to myDATA with the 39a code attached.
Without Amevo, the process requires using AADE's 39a application, switching between systems and entering details manually, one of the biggest headaches for freelancers.
How Amevo simplifies Article 39a
The whole 39a flow happens inside the app, on your phone:
- Buyer and representative entry (only on the first time).
- OTP code generation with one tap.
- Copy the code for easy sending to the seller.
From the start of the transaction to the issuance of the code, the 39a process takes seconds, not minutes.
Examples of Article 39a purchases
The most common use cases by Greek freelancers:
- Buying equipment (phone, laptop, tablet, etc.) as a fixed asset, without VAT.
In every case, a valid one-time password (OTP) is required per transaction, along with correct flagging on the issued invoice.
What Amevo's 39a support includes
- 39a OTP in one tap: request and copy the code right inside the app.
- Free on the base plan. No account, no subscription.
Article 39a: frequently asked questions
Do I need to register anywhere before using 39a in Amevo?
Yes. You must already be registered as an eligible party with the relevant AADE services through Special Password Management. Amevo does not replace the registration; it simply makes it easier to use.
Do I have to pay anything to use Article 39a in Amevo?
No. Article 39a support is fully available on the free plan. No premium subscription or Amevo account is required.
What if the OTP expires before it's validated?
The seller will ask you to request a new one-time password. You don't need to start the process from scratch, you can simply generate a new code from the app.
Article 39a without the hassle. Free.
Pull your next 39a code from your phone in seconds. All you need are your myDATA credentials and an active 39a registration with AADE.
In beta. Publicly available very soon.